Switzerland
FBT Attorneys-at-Law
fbt.chfbt.chLawyers
Michel Abt
FBT Attorneys-at-Law, Switzerland
- Phone+41 22 849 60 40
- Email[email protected]
- Profilewww.fbt-avocats.ch
Work Department
Tax Law, Banking and Finance Law, Family Estate Law
Position
Michel Abt is a Partner with FBT Attorneys-at-Law, the co-head of its Tax Group and a member of its Banking & Finance Group.
He advises both natural persons and legal entities such as banks, family offices and trusts, as well as investors and administrators whether in Switzerland or abroad, with a specific emphasis on asset holding structures.
Since 2009, Michel Abt has been advising a large number of French clients in their regularization process and has assisted them with their tax optimisation. He thus addresses all tax matters arising therefrom such as gift and inheritance issues in a cross-border perspective. He also assists clients in their voluntary disclosure to Swiss authorities as well as to foreign authorities enducting the same disclosure programmes, particularly in Italy.
Michel Abt has significant expertise in negotiating tax rulings with various Swiss tax authorities (Geneva, Vaud, Valais, Lucerne, Schwyz, etc.) for the account of foreign high net worth clients wishing to settle in Switzerland. He assists them in their asset restructuring before their relocation and within their estate and succession planning.
Furthermore, Michel Abt advises inheritors in the context of their international, multi-jurisdictional and complex successions both in a legal and fiscal perspective. He also advises on artistic heritages, their mode of ownership, their transmission and their sale.
Finally, Michel Abt is an expert in financial market regulation, particularly in investment funds.
AREAS OF EXPERTISE
Tax law, in particular :
- Natural persons taxation (including tax engineering and wealth management, transmission and protection of assets, delocalisation et tax status)
- Companies and managerial taxation
- Property taxation (including structuration of real estate investments, and their financing)
- Collective investment schemes taxation
- Tax procedures (including unsolicited announcements and tax amnesties)
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Banking and financial regulations, in particular in relation to collective investment schemes (securities and real estate funds)
Career
Since 2010 : Partner, FBT Avocats SA, Geneva
2001-2010 : Associate, FBT Avocats SA, Geneva
1998-2000 : Trainee Lawyer, FBT Avocats SA, Geneva
Languages
French, English, German and Swiss-German.
Memberships
Geneva Bar Association Swiss Bar Association Association Genevoise de Droit des Affaires (AGDA) Association of International Business Lawyers (AIBL) Swiss Funds and Asset Management Association (SFAMA) International Bar Association (IBA) Estate Planning Skill Group (EPSG).
Education
2001 : Admission to the Geneva Bar
1998 : Law degree, University of Geneva
1994-1998 : Litigation department of a Real Estate agency, Geneva
1991 : 3/4 degree in Humanities (General History), University of Geneva
1990 : Half degree in Humanities (English, History and German), University of Geneva